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Not harsh at all.

Bidding competitively you need to get your business model sorted and numbers right.

Imagine the uproar if ABC Ltd had submitted a low bid, won the work, then surfaced a few weeks later (cap in hand) and said "sorry, our projections were wrong, can we have some more money please?". Would hope they'd (rightly) be told to "do one".

As it is, with "NHS" in their name they'll get a bail out and we'll all be told it's OK for this to happen.

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